I only need help with If Moody uses a markup percentage of $120\%$ of its total manufacturing cost, then what selling price per unit would it establish for Job $400?$ I got $35\mathrm{.}662$ or rounded $35\mathrm{.}67$ they are both incorrect.

Moody Corporation uses a job$-$order costing system with a plantwide predetermined overhead rate based on machine$-$hours. At the beginning of the year, the company made the following estimates:

Machine$-$hours required to support estimated production $157,000$

Fixed manufacturing overhead cost $ $658,000$

Variable manufacturing overhead cost per machine$-$hour $ $4\mathrm{.}20$

Required:

Compute the plantwide predetermined overhead rate.

During the year, Job $400$ was started and completed. The following information pertains to this job:

Direct materials $ $380$

Direct labor cost $ $290$

Machine$-$hours used $36$

Compute the total manufacturing cost assigned to Job $400.$

If Job $400$ includes $60$ units, what is its unit product cost?

If Moody uses a markup percentage of $120\%$ of its total manufacturing cost, then what selling price per unit would it establish for Job $400?$